上市公司会计作假治理对策的探讨

近年来 ,尽管国家对证券市场和注册会计师行业监管力度在不断加强 ,尽管不断有违法违规者受到不同形式的处罚 ,但我国证券市场上会计作假现象仍屡禁不止 ,大大破坏了证券市场的正常秩序 ,严重挫伤了投资者的信心和投资积极性。本文从公司治理结构、市场评价体系、注册会计师监督以及法律机制四个方面探讨治理上市公司会计作假的对策

Inquiry about the Countermeasures to the Listed Company's Manipulation of Accounts

In recent years, although the nation's supervision of the stock market and the CPA profession has been strengthened, and some companies have been punished for not abiding by the concerned rules and regulations, the manipulation of accounts in our stock market still cannot be prohibited, which destroys the normal order of the stock market greatly, and harms the confidence and the enthusiasm of numerous investors severely. This essay raises several countermeasures to settle this problem from four aspects:the company's administrative structure, the system of the market assessment, the CPA's supervision and the law construction.